Centre for Tax System Integrity
Research Projects and Surveys
Financial Planning at the Top End of Town
In collaboration with the Australian Taxation Office, interviews were conducted with the tax advisors of high wealth individuals to find out their views on the operations of the ATO, the Aggressive Tax Planning Task Force and what they thought should be done to reduce opportunities for aggressive tax planning and tax avoidance. These ideas became a base for further discussion between the ATO and the business community. While not experimentally driven, the process is nevertheless one of systematically collecting data and using these data to reflect on ways to manage the tax system more effectively. A similar process was used to develop a version of the compliance model with a risk management component that was more suitable to the needs of large business.
Another series of interviews was conducted with large business in order to come to a better understanding of how corporates make their tax decisions.
Chief Investigators
Data Sets
Interviews were conducted with tax advisors and company executives about tax effective planning and tax avoidance in Australia and overseas.
Key Publications
Braithwaite, J.
Markets in Vice, Markets in Virtue. The Federation Press, Sydney and Oxford Universty Press, New York, 2005.
Braithwaite, J.
Large business and the compliance model. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003.
(pdf version)
Braithwaite, J., Pittelkow, Y. & Williams, R.
Tax compliance by the very wealthy: Red flags of risk. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003.
(pdf version)
Braithwaite, J.
Through the eyes of the advisers: A fresh look at high wealth individuals. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003.
(pdf version)
Braithwaite, J.
Rules and principles: A theory of legal certainty, Australian Journal of Legal Philosophy 27 2002: 47-82.
(pdf version)
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